Statewide sales and use tax with targeted geographic programs
Start with the high-impact answers, then use the complete rule explorer for product-specific and long-tail research.
Statewide sales and use tax with targeted geographic programs New Jersey has no general county or municipal sales-tax layer, but Urban Enterprise Zone and Salem County programs can change qualifying transaction rates.
The general rate is 6.625%. A reduced rate can apply to qualifying UEZ sales, while product exemptions and marketplace status affect the base.
The principal repository-tracked return is ST-50. The reviewed filing posture requires electronic filing rather than a mailed paper return.
Marketplace-only filing relief depends on the state's account-level or informational requirements; it should not be assumed from transaction data alone.
The repository tracks New Jersey Sales Tax Resale Certificate and supports generation from reviewed fields. Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.
NJ Division of Taxation page states: 'P.L. 2024, c. 19 repealed N.J.S.A. 54:32B-8.21a, which established an annual Sales Tax Holiday... The annual Sales Tax Holiday will no longer occur and sellers should charge sales tax on all taxable items.' Statutory window and thresholds verified against the enacted law text (P.L. 2022, c.21) on the NJ Legislature site. Holiday was held only twice (2022, 2023) before repeal.
No separately verified special-rate category is published in the current member-state register for this jurisdiction. Product-specific research observations remain available below.
The corpus contains 3 custom software observations and does not support one unconditional yes-or-no answer. It records 3 excluded from base. Representative condition-specific observations include: when software origin: custom; transfer method: electronic: excluded from base; when software origin: custom; transfer method: load and leave: excluded from base; when software origin: custom; transfer method: physical: excluded from base. Review the full records and cited authority for the exact product identity, transaction facts, effective date, and local treatment before use.
The corpus contains 4 digital audio observations and does not support one unconditional yes-or-no answer. It records 1 excluded from base, 3 included in base. Representative condition-specific observations include: when use term: continued payment: included in base; when use term: non end user: excluded from base; when use term: permanent: included in base; when use term: temporary: included in base. Review the full records and cited authority for the exact product identity, transaction facts, effective date, and local treatment before use.
The corpus contains 7 prepared food observations and does not support one unconditional yes-or-no answer. It records 5 excluded from base, 2 included in base. Representative condition-specific observations include: when food subtype: bakery; utensils provided: no: excluded from base; when food subtype: meat seafood; preparation state: unheated; sold by measure: weight or volume single item; utensils provided: no: excluded from base; when preparation state: requires cooking; utensils provided: no: excluded from base; when preparation state: unheated; sold by measure: weight or volume single item; utensils provided: no: excluded from base; when the source record states no narrower identity condition: included in base. Review the full records and cited authority for the exact product identity, transaction facts, effective date, and local treatment before use.
Choose the calculation engine or the compliance workflow. Inspect the public examples, then bring five cases from your business.
Evaluate addresses, product identity, certificate dates, refunds and retries with the same inputs your integration will use.
Inspect calculation examples →Disclosed reference inputs and executed results. Confirm coverage and configuration for your own transactions.
Evaluate the calculation engine →Trace a generated sample return to its source rows. See how seller sales, marketplace activity and unresolved responsibility are separated.
Trace the sample return →Synthetic Virginia package demonstration. Review, authorization and state acceptance remain separate steps.
Evaluate sales tax compliance →Prefer to use your AI agent? Give it the evaluation brief →
See task rates and subscription prices. Public evidence is open to inspect; we confirm scope and commercial terms before a private evaluation.
New Jersey has no general county or municipal sales-tax layer, but Urban Enterprise Zone and Salem County programs can change qualifying transaction rates.
The general rate is 6.625%. A reduced rate can apply to qualifying UEZ sales, while product exemptions and marketplace status affect the base.
Tax situs is a legal determination. Mailing city, ZIP code, county proximity, and geocoding are useful evidence, but none should silently substitute for the jurisdiction rule that controls the transaction.
Product identity should be established before a rate is selected. In New Jersey, examples that deserve their own rule path include:
These are examples, not an exhaustive taxability matrix. Bundles, customer use, delivery method, exemptions, and effective dates can change the result.
The underlying research inventory contains 278 New Jersey treatment records across 41 product families. The inventory includes effective-date, evidence, rate-class, local-interaction, and sourcing fields. Its breadth is not a claim that every observed treatment is active in production: unresolved or independently unreviewed records remain non-operative.
278 of 278 records shown
Research observation — independent review required
Statute or rule: Unless sold as prepared food
Matrix references: 40060
Research observation — independent review required
Identity or conditions: food subtype: general
Statute or rule: N.J.S.A. 54:32B-8.2(a)(1), N.J.S.A. 54:32B-8.2(c)
Matrix references: 40010
Research observation — independent review required
Identity or conditions: food subtype: sweetened dried fruit
Matrix references: 40015
Research observation — independent review required
Identity or conditions: garment subtype: essential clothing
Statute or rule: N.J.S.A. 54:32B-8.4(a)
Matrix references: 20015
Research observation — independent review required
Identity or conditions: garment subtype: fur clothing
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.4(a)
Matrix references: 20050
Research observation — independent review required
Identity or conditions: garment subtype: general
Statute or rule: N.J.S.A. 54:32B-8.4(a)
Matrix references: 20010
Research observation — independent review required
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.4(a)
Matrix references: 20020
Research observation — independent review required
Identity or conditions: transfer method: physical
Statute or rule: N.J.S.A. 54:32B-3(a)
Matrix references: 30100
Research observation — independent review required
Identity or conditions: software origin: custom; transfer method: electronic
Statute or rule: N.J.A.C. 18:24-25.3
Matrix references: 30025
Research observation — independent review required
Identity or conditions: software origin: custom; transfer method: load and leave
Statute or rule: N.J.A.C. 18:24-25.3
Matrix references: 30035
Research observation — independent review required
Identity or conditions: software origin: custom; transfer method: physical
Statute or rule: N.J.A.C. 18:24-25.3
Matrix references: 30015
Research observation — independent review required
Statute or rule: N.J.S.A. 54:32B-8.2(a)
Matrix references: 40020
Research observation — independent review required
Identity or conditions: use term: continued payment
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.62, N.J.S.A. 54:32B-2(f)
Matrix references: 31090
Research observation — independent review required
Identity or conditions: use term: non end user
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-2(e)
Matrix references: 31095
Research observation — independent review required
Identity or conditions: use term: permanent
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.62
Matrix references: 31070
Research observation — independent review required
Identity or conditions: use term: temporary
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.62
Matrix references: 31080
Research observation — independent review required
Identity or conditions: use term: continued payment
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-2(f), N.J.S.A. 54:32B-8.62
Matrix references: 31060
Research observation — independent review required
Identity or conditions: use term: non end user
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-2(e)
Matrix references: 31065
Research observation — independent review required
Identity or conditions: use term: permanent
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.62
Matrix references: 31040
Research observation — independent review required
Identity or conditions: use term: temporary
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.62
Matrix references: 31050
Research observation — independent review required
Identity or conditions: use term: continued payment
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.62
Matrix references: 31120
Research observation — independent review required
Identity or conditions: use term: non end user
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-2(e)
Matrix references: 31125
Research observation — independent review required
Identity or conditions: use term: permanent
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.62
Matrix references: 31100
Research observation — independent review required
Identity or conditions: use term: temporary
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.62
Matrix references: 31110
Research observation — independent review required
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-2(zz)
Matrix references: 31000
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump; patient use scope: single patient; product form: component
Matrix references: 52512
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump; payer: medicaid paid; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63, N.J.S.A. 54:32B-9
Matrix references: 52510
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump; payer: medicaid paid; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-9
Matrix references: 52504
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump; payer: medicaid reimbursed; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63
Matrix references: 52511
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump; payer: medicaid reimbursed; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a)
Matrix references: 52505
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump; payer: medicare paid; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63
Matrix references: 52508
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump; payer: medicare paid; use location: not home
Statute or rule: N.J.S.A. 54:32B-9
Matrix references: 52502
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump; payer: medicare reimbursed; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63, N.J.S.A. 54:32B-9
Matrix references: 52509
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump; payer: medicare reimbursed; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a)
Matrix references: 52503
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump; prescription status: nonprescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63
Matrix references: 52506
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump; prescription status: nonprescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a)
Matrix references: 52500
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63
Matrix references: 52507
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a)
Matrix references: 52501
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump kit; patient use scope: single patient; product form: component
Matrix references: 52543
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump kit; payer: medicaid paid; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63, N.J.S.A. 54:32B-9
Matrix references: 52541
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump kit; payer: medicaid paid; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-9
Matrix references: 52535
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump kit; payer: medicaid reimbursed; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63
Matrix references: 52542
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump kit; payer: medicaid reimbursed; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a)
Matrix references: 52536
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump kit; payer: medicare paid; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63, N.J.S.A. 54:32B-9
Matrix references: 52539
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump kit; payer: medicare paid; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-9
Matrix references: 52532
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump kit; payer: medicare reimbursed; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63
Matrix references: 52540
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump kit; payer: medicare reimbursed; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a)
Matrix references: 52534
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump kit; prescription status: nonprescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63
Matrix references: 52537
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump kit; prescription status: nonprescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a)
Matrix references: 52530
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump kit; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63
Matrix references: 52538
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump kit; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a)
Matrix references: 52531
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump supplies; payer: medicaid paid; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63, N.J.S.A. 54:32B-9
Matrix references: 52525
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump supplies; payer: medicaid paid; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-9
Matrix references: 52519
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump supplies; payer: medicaid reimbursed; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63
Matrix references: 52526
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump supplies; payer: medicaid reimbursed; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a)
Matrix references: 52520
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump supplies; payer: medicare paid; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63, N.J.S.A. 54:32B-9
Matrix references: 52523
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump supplies; payer: medicare paid; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-9
Matrix references: 52517
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump supplies; payer: medicare reimbursed; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63
Matrix references: 52524
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump supplies; payer: medicare reimbursed; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a)
Matrix references: 52518
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump supplies; prescription status: nonprescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63
Matrix references: 52521
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump supplies; prescription status: nonprescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a)
Matrix references: 52515
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump supplies; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.63
Matrix references: 52522
Research observation — independent review required
Identity or conditions: equipment subtype: breast pump supplies; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a)
Matrix references: 52516
Research observation — independent review required
Identity or conditions: equipment subtype: enteral feeding; payer: medicaid paid; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54-32B-9(a)(2), N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52470
Research observation — independent review required
Identity or conditions: equipment subtype: enteral feeding; payer: medicaid paid; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-9(a)(2)
Matrix references: 52410
Research observation — independent review required
Identity or conditions: equipment subtype: enteral feeding; payer: medicaid reimbursed; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52480
Research observation — independent review required
Identity or conditions: equipment subtype: enteral feeding; payer: medicaid reimbursed; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a)
Matrix references: 52420
Research observation — independent review required
Identity or conditions: equipment subtype: enteral feeding; payer: medicare paid; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54-32B-9(a)(2), N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52450
Research observation — independent review required
Identity or conditions: equipment subtype: enteral feeding; payer: medicare paid; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-9(a)(2)
Matrix references: 52390
Research observation — independent review required
Identity or conditions: equipment subtype: enteral feeding; payer: medicare reimbursed; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54-32B-8.1(a)(8)
Matrix references: 52460
Research observation — independent review required
Identity or conditions: equipment subtype: enteral feeding; payer: medicare reimbursed; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52400
Research observation — independent review required
Identity or conditions: equipment subtype: enteral feeding; prescription status: nonprescription; use location: home
Statute or rule: N.J.S.A. 54-32B-8.1(a)(8)
Matrix references: 52430
Research observation — independent review required
Identity or conditions: equipment subtype: enteral feeding; prescription status: nonprescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52370
Research observation — independent review required
Identity or conditions: equipment subtype: enteral feeding; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54-32B-8.1(a)(8)
Matrix references: 52440
Research observation — independent review required
Identity or conditions: equipment subtype: enteral feeding; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52380
Research observation — independent review required
Identity or conditions: equipment subtype: general; patient use scope: single patient; product form: component
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)(10)
Matrix references: 52490
Research observation — independent review required
Identity or conditions: equipment subtype: general; payer: medicaid paid; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 52110
Research observation — independent review required
Identity or conditions: equipment subtype: general; payer: medicaid paid; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-9(a)(2)
Matrix references: 52050
Research observation — independent review required
Identity or conditions: equipment subtype: general; payer: medicaid reimbursed; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52120
Research observation — independent review required
Identity or conditions: equipment subtype: general; payer: medicaid reimbursed; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A.54:32B-8.1(a)(8)
Matrix references: 52060
Research observation — independent review required
Identity or conditions: equipment subtype: general; payer: medicare paid; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 52090
Research observation — independent review required
Identity or conditions: equipment subtype: general; payer: medicare paid; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-9(a)(2)
Matrix references: 52030
Research observation — independent review required
Identity or conditions: equipment subtype: general; payer: medicare reimbursed; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52100
Research observation — independent review required
Identity or conditions: equipment subtype: general; payer: medicare reimbursed; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A.54:32B-8.1(a)(8)
Matrix references: 52040
Research observation — independent review required
Identity or conditions: equipment subtype: general; prescription status: nonprescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52070
Research observation — independent review required
Identity or conditions: equipment subtype: general; prescription status: nonprescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A.54:32B-8.1(a)(8)
Matrix references: 52010
Research observation — independent review required
Identity or conditions: equipment subtype: general; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52080
Research observation — independent review required
Identity or conditions: equipment subtype: general; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A.54:32B-8.1(a)(8)
Matrix references: 52020
Research observation — independent review required
Identity or conditions: equipment subtype: kidney dialysis; payer: medicaid paid; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 52350
Research observation — independent review required
Identity or conditions: equipment subtype: kidney dialysis; payer: medicaid paid; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-9(a)(2)
Matrix references: 52290
Research observation — independent review required
Identity or conditions: equipment subtype: kidney dialysis; payer: medicaid reimbursed; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52360
Research observation — independent review required
Identity or conditions: equipment subtype: kidney dialysis; payer: medicaid reimbursed; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52300
Research observation — independent review required
Identity or conditions: equipment subtype: kidney dialysis; payer: medicare paid; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 52330
Research observation — independent review required
Identity or conditions: equipment subtype: kidney dialysis; payer: medicare paid; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-9(a)(2)
Matrix references: 52270
Research observation — independent review required
Identity or conditions: equipment subtype: kidney dialysis; payer: medicare reimbursed; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52340
Research observation — independent review required
Identity or conditions: equipment subtype: kidney dialysis; payer: medicare reimbursed; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52280
Research observation — independent review required
Identity or conditions: equipment subtype: kidney dialysis; prescription status: nonprescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52310
Research observation — independent review required
Identity or conditions: equipment subtype: kidney dialysis; prescription status: nonprescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52250
Research observation — independent review required
Identity or conditions: equipment subtype: kidney dialysis; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52320
Research observation — independent review required
Identity or conditions: equipment subtype: kidney dialysis; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52260
Research observation — independent review required
Identity or conditions: equipment subtype: oxygen delivery; payer: medicaid paid; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 52230
Research observation — independent review required
Identity or conditions: equipment subtype: oxygen delivery; payer: medicaid paid; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-9(a)(2)
Matrix references: 52170
Research observation — independent review required
Identity or conditions: equipment subtype: oxygen delivery; payer: medicaid reimbursed; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52240
Research observation — independent review required
Identity or conditions: equipment subtype: oxygen delivery; payer: medicaid reimbursed; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52180
Research observation — independent review required
Identity or conditions: equipment subtype: oxygen delivery; payer: medicare paid; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 52210
Research observation — independent review required
Identity or conditions: equipment subtype: oxygen delivery; payer: medicare paid; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-9(a)(2)
Matrix references: 52150
Research observation — independent review required
Identity or conditions: equipment subtype: oxygen delivery; payer: medicare reimbursed; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52220
Research observation — independent review required
Identity or conditions: equipment subtype: oxygen delivery; payer: medicare reimbursed; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52160
Research observation — independent review required
Identity or conditions: equipment subtype: oxygen delivery; prescription status: nonprescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52190
Research observation — independent review required
Identity or conditions: equipment subtype: oxygen delivery; prescription status: nonprescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52130
Research observation — independent review required
Identity or conditions: equipment subtype: oxygen delivery; prescription status: prescription; use location: home
Statute or rule: N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52200
Research observation — independent review required
Identity or conditions: equipment subtype: oxygen delivery; prescription status: prescription; use location: not home
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)(8)
Matrix references: 52140
Research observation — independent review required
Identity or conditions: device function: locking safety
Statute or rule: N.J.S.A. 54:32B-8.50
Matrix references: 70010
Research observation — independent review required
Identity or conditions: device function: storage enclosure
Statute or rule: N.J.S.A. 54:32B-8.51
Matrix references: 70011
Research observation — independent review required
Identity or conditions: device function: display enclosure
Statute or rule: Only exempt if cabinet also meets N.J.S.A. 54:32B-8.51.; Only exempt if container also meets N.J.S.A. 54:32B-8.51.
Matrix references: 70012, 70013
Research observation — independent review required
Identity or conditions: device function: storage enclosure
Statute or rule: Only exempt if enclosure also meets N.J.S.A. 54:32B-8.51.
Matrix references: 70014
Research observation — independent review required
Statute or rule: N.J.S.A. 54:32B-8.2(a)
Matrix references: 40030
Research observation — independent review required
Identity or conditions: delivery context: direct mail
Statute or rule: N.J.S.A. 54:32B-2 (oo)(1)(D)
Matrix references: 11020
Research observation — independent review required
Identity or conditions: delivery context: general
Statute or rule: N.J.S.A. 54:32B-2 (oo)(1)(D)
Matrix references: 11000
Research observation — independent review required
Identity or conditions: drug status: meets drug definition; intended user: human; prescription status: nonprescription
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(b)
Matrix references: 51171
Research observation — independent review required
Identity or conditions: drug status: meets drug definition; intended user: human; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(b), N.J.S.A. 54:32B-8.1(a)(1)
Matrix references: 51172
Research observation — independent review required
Identity or conditions: garment subtype: diaper adult
Statute or rule: N.J.S.A. 54:32B-8.4
Matrix references: 20012
Research observation — independent review required
Identity or conditions: garment subtype: diaper child
Statute or rule: N.J.S.A. 54:32B-8.4
Matrix references: 20011
Research observation — independent review required
Identity or conditions: intended user: animal
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)
Matrix references: 51180
Research observation — independent review required
Identity or conditions: intended user: human
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(b)
Matrix references: 51170
Research observation — independent review required
Identity or conditions: intended user: animal; prescription status: nonprescription
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)
Matrix references: 51070
Research observation — independent review required
Identity or conditions: intended user: animal; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)
Matrix references: 51080
Research observation — independent review required
Identity or conditions: intended user: human; prescription status: nonprescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(3)
Matrix references: 51050
Research observation — independent review required
Identity or conditions: intended user: human; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(3)
Matrix references: 51060
Research observation — independent review required
Identity or conditions: intended user: animal; prescription status: nonprescription
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)
Matrix references: 51110
Research observation — independent review required
Identity or conditions: intended user: animal; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)
Matrix references: 51120
Research observation — independent review required
Identity or conditions: intended user: human; prescription status: nonprescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(6)
Matrix references: 51090
Research observation — independent review required
Identity or conditions: intended user: human; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(6)
Matrix references: 51100
Research observation — independent review required
Identity or conditions: menstrual form: collection device
Statute or rule: N.J.S.A. 54:32B-8.1a(5)
Matrix references: 51175
Research observation — independent review required
Identity or conditions: payer: medicaid paid; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(9), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 53050
Research observation — independent review required
Identity or conditions: payer: medicaid reimbursed; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(9)
Matrix references: 53060
Research observation — independent review required
Identity or conditions: payer: medicare paid; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(9), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 53030
Research observation — independent review required
Identity or conditions: payer: medicare reimbursed; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(9)
Matrix references: 53040
Research observation — independent review required
Identity or conditions: prescription status: nonprescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(9)
Matrix references: 53010
Research observation — independent review required
Identity or conditions: prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(9)
Matrix references: 53020
Research observation — independent review required
Identity or conditions: intended user: animal; prescription status: nonprescription
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)
Matrix references: 51030
Research observation — independent review required
Identity or conditions: intended user: animal; sale context: free sample
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)
Matrix references: 51260
Research observation — independent review required
Identity or conditions: intended user: human; prescription status: nonprescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)
Matrix references: 51010
Research observation — independent review required
Identity or conditions: intended user: human; sale context: free sample
Statute or rule: N.J.S.A. 54:32B-8.1(a)
Matrix references: 51240
Research observation — independent review required
Identity or conditions: drug status: not otc drug; intended user: human; prescription status: nonprescription; sale context: individual
Matrix references: 51340
Research observation — independent review required
Identity or conditions: drug status: not otc drug; intended user: human; prescription status: prescription; sale context: individual
Matrix references: 51345
Research observation — independent review required
Identity or conditions: drug status: not otc drug; intended user: human; sale context: non individual
Matrix references: 51550
Research observation — independent review required
Identity or conditions: drug status: otc drug; intended user: human; prescription status: nonprescription; sale context: individual
Matrix references: 51320
Research observation — independent review required
Identity or conditions: drug status: otc drug; intended user: human; prescription status: prescription; sale context: individual
Matrix references: 51325
Research observation — independent review required
Identity or conditions: drug status: otc drug; intended user: human; sale context: non individual
Matrix references: 51330
Research observation — independent review required
Identity or conditions: intended user: human; prescription status: nonprescription; sale context: individual
Matrix references: 51300
Research observation — independent review required
Identity or conditions: intended user: human; prescription status: prescription; sale context: individual
Matrix references: 51305
Research observation — independent review required
Identity or conditions: intended user: human; sale context: non individual
Matrix references: 51310
Research observation — independent review required
Identity or conditions: intended user: animal; prescription status: nonprescription
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)
Matrix references: 51150
Research observation — independent review required
Identity or conditions: intended user: animal; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)
Matrix references: 51160
Research observation — independent review required
Identity or conditions: intended user: animal; sale context: veterinary facility
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)
Matrix references: 51210
Research observation — independent review required
Identity or conditions: intended user: human; prescription status: nonprescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(2)
Matrix references: 51130
Research observation — independent review required
Identity or conditions: intended user: human; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(2)
Matrix references: 51140
Research observation — independent review required
Identity or conditions: intended user: human; sale context: hospital
Statute or rule: N.J.S.A. 54:32B-8.1(a)(2)
Matrix references: 51190
Research observation — independent review required
Identity or conditions: intended user: human; sale context: medical facility
Statute or rule: N.J.S.A. 54:32B-8.1(a)(2)
Matrix references: 51195
Research observation — independent review required
Identity or conditions: food subtype: bakery; utensils provided: no
Statute or rule: N.J.S.A. 54:32B-3(c)(3)(ii)
Matrix references: 41030
Research observation — independent review required
Identity or conditions: food subtype: meat seafood; preparation state: unheated; sold by measure: weight or volume single item; utensils provided: no
Statute or rule: N.J.S.A. 54:32B-3(c)3(ii)(B)
Matrix references: 41025
Research observation — independent review required
Identity or conditions: preparation state: requires cooking; utensils provided: no
Statute or rule: N.J.S.A.54:32B-3(c)3(i)(B)
Matrix references: 41040
Research observation — independent review required
Identity or conditions: preparation state: unheated; sold by measure: weight or volume single item; utensils provided: no
Statute or rule: N.J.S.A. 54:32B-3(c)(3)(ii)
Matrix references: 41020
Research observation — independent review required
Statute or rule: N.J.S.A. 54:32B-3(c)(1)
Matrix references: 41000
Research observation — independent review required
Identity or conditions: seller classification: manufacturer naics sector 311 except bakeries 3118; utensils provided: no
Statute or rule: N.J.S.A. 54:32B-3(c)(3)(ii)
Matrix references: 41010
Research observation — independent review required
Identity or conditions: utensils provided: yes
Statute or rule: Assumes seller is over 75% threshold.
Matrix references: 41045
Research observation — independent review required
Identity or conditions: intended user: animal; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)
Matrix references: 51040
Research observation — independent review required
Identity or conditions: intended user: animal; sale context: free sample
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)
Matrix references: 51270
Research observation — independent review required
Identity or conditions: intended user: animal; sale context: veterinary facility
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.1(a)
Matrix references: 51220
Research observation — independent review required
Identity or conditions: intended user: human; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(1)
Matrix references: 51020
Research observation — independent review required
Identity or conditions: intended user: human; sale context: free sample
Statute or rule: N.J.S.A. 54:32B-8.1(a)(1)
Matrix references: 51250
Research observation — independent review required
Identity or conditions: intended user: human; sale context: hospital
Statute or rule: N.J.S.A. 54:32B-8.1(a)(1)
Matrix references: 51200
Research observation — independent review required
Identity or conditions: intended user: human; sale context: medical facility
Statute or rule: N.J.S.A. 54:32B-8.1(a)(1)
Matrix references: 51205
Research observation — independent review required
Identity or conditions: software origin: prewritten; transfer method: electronic
Statute or rule: N.J.S.A. 54:32B-8.56, N.J.S.A. 54:32B-2(g), N.J.S.A. 54:32B-3(a)
Matrix references: 30050
Research observation — independent review required
Identity or conditions: software origin: prewritten; transfer method: load and leave
Statute or rule: N.J.S.A. 54:32B-2(g), N.J.S.A. 54:32B-3(a)
Matrix references: 30060
Research observation — independent review required
Identity or conditions: software origin: prewritten; transfer method: physical
Statute or rule: N.J.S.A. 54:32B-8.56, N.J.S.A. 54:32B-2(g), N.J.S.A. 54:32B-3(a)
Matrix references: 30040
Research observation — independent review required
Identity or conditions: equipment subtype: contact lenses; payer: medicaid paid; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 54170
Research observation — independent review required
Identity or conditions: equipment subtype: contact lenses; payer: medicaid reimbursed; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54180
Research observation — independent review required
Identity or conditions: equipment subtype: contact lenses; payer: medicare paid; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 54150
Research observation — independent review required
Identity or conditions: equipment subtype: contact lenses; payer: medicare reimbursed; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54160
Research observation — independent review required
Identity or conditions: equipment subtype: contact lenses; prescription status: nonprescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54130
Research observation — independent review required
Identity or conditions: equipment subtype: contact lenses; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54140
Research observation — independent review required
Identity or conditions: equipment subtype: corrective eyeglasses; payer: medicaid paid; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 54110
Research observation — independent review required
Identity or conditions: equipment subtype: corrective eyeglasses; payer: medicaid reimbursed; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54120
Research observation — independent review required
Identity or conditions: equipment subtype: corrective eyeglasses; payer: medicare paid; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 54090
Research observation — independent review required
Identity or conditions: equipment subtype: corrective eyeglasses; payer: medicare reimbursed; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54100
Research observation — independent review required
Identity or conditions: equipment subtype: corrective eyeglasses; prescription status: nonprescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54070
Research observation — independent review required
Identity or conditions: equipment subtype: corrective eyeglasses; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54080
Research observation — independent review required
Identity or conditions: equipment subtype: dental prosthesis; payer: medicaid paid; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 54290
Research observation — independent review required
Identity or conditions: equipment subtype: dental prosthesis; payer: medicaid reimbursed; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54300
Research observation — independent review required
Identity or conditions: equipment subtype: dental prosthesis; payer: medicare paid; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 54270
Research observation — independent review required
Identity or conditions: equipment subtype: dental prosthesis; payer: medicare reimbursed; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54280
Research observation — independent review required
Identity or conditions: equipment subtype: dental prosthesis; prescription status: nonprescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54250
Research observation — independent review required
Identity or conditions: equipment subtype: dental prosthesis; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54260
Research observation — independent review required
Identity or conditions: equipment subtype: general; payer: medicaid paid; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 54050
Research observation — independent review required
Identity or conditions: equipment subtype: general; payer: medicaid reimbursed; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54060
Research observation — independent review required
Identity or conditions: equipment subtype: general; payer: medicare paid; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 54030
Research observation — independent review required
Identity or conditions: equipment subtype: general; payer: medicare reimbursed; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54040
Research observation — independent review required
Identity or conditions: equipment subtype: general; prescription status: nonprescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54010
Research observation — independent review required
Identity or conditions: equipment subtype: general; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54020
Research observation — independent review required
Identity or conditions: equipment subtype: hearing aid; payer: medicaid paid; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 54230
Research observation — independent review required
Identity or conditions: equipment subtype: hearing aid; payer: medicaid reimbursed; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54240
Research observation — independent review required
Identity or conditions: equipment subtype: hearing aid; payer: medicare paid; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4), N.J.S.A. 54:32B-9(a)(2)
Matrix references: 54210
Research observation — independent review required
Identity or conditions: equipment subtype: hearing aid; payer: medicare reimbursed; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54220
Research observation — independent review required
Identity or conditions: equipment subtype: hearing aid; prescription status: nonprescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54190
Research observation — independent review required
Identity or conditions: equipment subtype: hearing aid; prescription status: prescription
Statute or rule: N.J.S.A. 54:32B-8.1(a)(4)
Matrix references: 54200
Research observation — independent review required
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.4(b)
Matrix references: 20030
Research observation — independent review required
Identity or conditions: adjustment kind: federal excise tax exclusion
Matrix references: 11130
Research observation — independent review required
Identity or conditions: adjustment kind: manufacturer coupon
Statute or rule: Tax is due based on full regular price of item before coupon.
Matrix references: 10090
Research observation — independent review required
Identity or conditions: adjustment kind: manufacturer rebate motor vehicle
Statute or rule: Response assumes manufacturer reimburses seller. Sales Tax is calculated on the full retail price before the rebate
Matrix references: 10085
Research observation — independent review required
Identity or conditions: adjustment kind: third party reimbursed discount
Statute or rule: Tax is due based on full regular price of vehicle before discount..
Matrix references: 10080
Research observation — independent review required
Identity or conditions: adjustment kind: trade in
Statute or rule: N.J.S.A. 54:32B-2(oo)(2)(E)
Matrix references: 10060
Research observation — independent review required
Statute or rule: N.J.S.A. 54:32B-2(oo)(1)(C)
Matrix references: 10010
Research observation — independent review required
Identity or conditions: delivery component: combined; delivery context: general
Statute or rule: N.J.S.A. 54:32B-2 (oo)(1)(D)
Matrix references: 11010
Research observation — independent review required
Identity or conditions: delivery component: postage; delivery context: direct mail
Statute or rule: N.J.S.A. 54:32B-2 (oo)(1)(D)
Matrix references: 11022
Research observation — independent review required
Identity or conditions: delivery component: transportation shipping; delivery context: direct mail
Statute or rule: N.J.S.A. 54:32B-2 (oo)(1)(D)
Matrix references: 11021
Research observation — independent review required
Statute or rule: N.J.S.A. 54:32B-8.2(a)(2), N.J.S.A. 54:32B-8.2(c)
Matrix references: 40050
Research observation — independent review required
Identity or conditions: contract requirement: mandatory; software origin: custom; transfer method: electronic
Statute or rule: N.J.A.C. 18:24-25.6
Matrix references: 30240
Research observation — independent review required
Identity or conditions: contract requirement: mandatory; software origin: custom; transfer method: load and leave
Statute or rule: N.J.A.C. 18:24-25.6
Matrix references: 30250
Research observation — independent review required
Identity or conditions: contract requirement: mandatory; software origin: custom; transfer method: physical
Statute or rule: N.J.A.C. 18:24-25.6
Matrix references: 30230
Research observation — independent review required
Identity or conditions: contract requirement: mandatory; software origin: prewritten; transfer method: electronic
Statute or rule: N.J.S.A. 54:32B-8.56, N.J.S.A. 54:32B-3(b)(2), N.J.S.A. 54:32B-2(f), N.J.A.C. 18:24-25.6
Matrix references: 30210
Research observation — independent review required
Identity or conditions: contract requirement: mandatory; software origin: prewritten; transfer method: load and leave
Statute or rule: N.J.S.A. 54:32B-8.56, N.J.S.A. 54:32B-3(b)(2), N.J.S.A. 54:32B-2(f), N.J.A.C. 18:24-25.6
Matrix references: 30220
Research observation — independent review required
Identity or conditions: contract requirement: mandatory; software origin: prewritten; transfer method: physical
Statute or rule: N.J.S.A. 54:32B-8.56, N.J.S.A. 54:32B-3(b)(2), N.J.S.A. 54:32B-2(f), N.J.A.C. 18:24-25.6
Matrix references: 30200
Research observation — independent review required
Identity or conditions: contract requirement: optional; maintenance content: both; software origin: custom; transfer method: electronic
Statute or rule: Custom means designed for one user; custom software is rare, since most software is prewritten with modifications; purely custom software is not subject to tax, since it is not treated as tangible personal property, so any services performed would not be services to tangible personal property
Matrix references: 30380
Research observation — independent review required
Identity or conditions: contract requirement: optional; maintenance content: both; software origin: custom; transfer method: load and leave
Statute or rule: Custom means designed for one user; custom software is rare, since most software is prewritten with modifications; purely custom software is not subject to tax, since it is not treated as tangible personal property, so any services performed would not be services to tangible personal property
Matrix references: 30390
Research observation — independent review required
Identity or conditions: contract requirement: optional; maintenance content: both; software origin: custom; transfer method: physical
Statute or rule: Custom means designed for one user; custom software is rare, since most software is prewritten with modifications; purely custom software is not subject to tax, since it is not treated as tangible personal property, so any services performed would not be services to tangible personal property
Matrix references: 30370
Research observation — independent review required
Identity or conditions: contract requirement: optional; maintenance content: both; software origin: prewritten; transfer method: electronic
Statute or rule: N.J.A.C. 18:24-25.6
Matrix references: 30410
Research observation — independent review required
Identity or conditions: contract requirement: optional; maintenance content: both; software origin: prewritten; transfer method: load and leave
Statute or rule: N.J.A.C. 18:24-25.6
Matrix references: 30420
Research observation — independent review required
Identity or conditions: contract requirement: optional; maintenance content: both; software origin: prewritten; transfer method: physical
Statute or rule: N.J.A.C. 18:24-25.6
Matrix references: 30400
Research observation — independent review required
Identity or conditions: contract requirement: optional; maintenance content: support; software origin: custom; transfer method: physical
Statute or rule: Custom means designed for one user; custom software is rare, since most software is prewritten with modifications; purely custom software is not subject to tax, since it is not treated as tangible personal property, so any services performed would not be services to tangible personal property
Matrix references: 30360
Research observation — independent review required
Identity or conditions: contract requirement: optional; maintenance content: support; software origin: prewritten; transfer method: physical
Statute or rule: 100
Matrix references: 30430
Research observation — independent review required
Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: custom; transfer method: electronic
Statute or rule: Custom means designed for one user; custom software is rare, since most software is prewritten with modifications; purely custom software is not subject to tax, since it is not treated as tangible personal property, so any updates or upgrades would also not be treated as tangible personal property
Matrix references: 30340
Research observation — independent review required
Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: custom; transfer method: load and leave
Statute or rule: Custom means designed for one user; custom software is rare, since most software is prewritten with modifications; purely custom software is not subject to tax, since it is not treated as tangible personal property, so any updates or upgrades would also not be treated as tangible personal property
Matrix references: 30350
Research observation — independent review required
Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: custom; transfer method: physical
Statute or rule: Custom means designed for one user; custom software is rare, since most software is prewritten with modifications; purely custom software is not subject to tax, since it is not treated as tangible personal property, so any updates or upgrades would also not be treated as tangible personal property
Matrix references: 30330
Research observation — independent review required
Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: prewritten; transfer method: electronic
Statute or rule: N.J.S.A. 54:32B-8.56, N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-2(f), N.J.A.C. 18:24-25.6
Matrix references: 30310
Research observation — independent review required
Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: prewritten; transfer method: load and leave
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-2(f), N.J.A.C. 18:24-25.6
Matrix references: 30320
Research observation — independent review required
Identity or conditions: contract requirement: optional; maintenance content: updates; software origin: prewritten; transfer method: physical
Statute or rule: N.J.S.A. 54:32B-8.56, N.J.S.A. 54:32B-2(f), N.J.A.C. 18:24-25.6, N.J.S.A. 54:32B-3(a)
Matrix references: 30300
Research observation — independent review required
Statute or rule: N.J.S.A. 54:32B-3(a), N.J.S.A. 54:32B-8.4(a)
Matrix references: 20040
Research observation — independent review required
Identity or conditions: service scope: international; service subtype: fixed wireless
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61050
Research observation — independent review required
Identity or conditions: service scope: international; service subtype: general
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61020, 61120
Research observation — independent review required
Identity or conditions: service scope: international; service subtype: mobile wireless
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61060
Research observation — independent review required
Identity or conditions: service scope: international; service subtype: prepaid calling
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61080
Research observation — independent review required
Identity or conditions: service scope: international; service subtype: prepaid wireless calling
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61090
Research observation — independent review required
Identity or conditions: service scope: international; service subtype: private communications
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61100
Research observation — independent review required
Identity or conditions: service scope: international; service subtype: toll 800
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61030
Research observation — independent review required
Identity or conditions: service scope: international; service subtype: toll 900
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61040
Research observation — independent review required
Identity or conditions: service scope: international; service subtype: value added nonvoice data
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61110
Research observation — independent review required
Identity or conditions: service scope: interstate; service subtype: fixed wireless
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61150
Research observation — independent review required
Identity or conditions: service scope: interstate; service subtype: general
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61010, 61220
Research observation — independent review required
Identity or conditions: service scope: interstate; service subtype: mobile wireless
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61160
Research observation — independent review required
Identity or conditions: service scope: interstate; service subtype: prepaid calling
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61180
Research observation — independent review required
Identity or conditions: service scope: interstate; service subtype: prepaid wireless calling
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61190
Research observation — independent review required
Identity or conditions: service scope: interstate; service subtype: private communications
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61200
Research observation — independent review required
Identity or conditions: service scope: interstate; service subtype: toll 800
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61130
Research observation — independent review required
Identity or conditions: service scope: interstate; service subtype: toll 900
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61140
Research observation — independent review required
Identity or conditions: service scope: interstate; service subtype: value added nonvoice data
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61210
Research observation — independent review required
Identity or conditions: service scope: intrastate; service subtype: fixed wireless
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61250
Research observation — independent review required
Identity or conditions: service scope: intrastate; service subtype: general
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61000, 61320
Research observation — independent review required
Identity or conditions: service scope: intrastate; service subtype: mobile wireless
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61260
Research observation — independent review required
Identity or conditions: service scope: intrastate; service subtype: prepaid calling
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61280
Research observation — independent review required
Identity or conditions: service scope: intrastate; service subtype: prepaid wireless calling
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61290
Research observation — independent review required
Identity or conditions: service scope: intrastate; service subtype: private communications
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61300
Research observation — independent review required
Identity or conditions: service scope: intrastate; service subtype: toll 800
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61230
Research observation — independent review required
Identity or conditions: service scope: intrastate; service subtype: toll 900
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61240
Research observation — independent review required
Identity or conditions: service scope: intrastate; service subtype: value added nonvoice data
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61310
Research observation — independent review required
Identity or conditions: service subtype: ancillary
Statute or rule: N.J.S.A. 54:32B-3(f)(1), N.J.S.A. 54:32B-2(cc)
Matrix references: 60010
Research observation — independent review required
Identity or conditions: service subtype: coin operated telephone
Statute or rule: N.J.S.A. 54:32B-8.58
Matrix references: 61330
Research observation — independent review required
Identity or conditions: service subtype: conference bridging
Statute or rule: N.J.S.A. 54:32B-3(f)(1), N.J.S.A. 54:32B-2(cc)
Matrix references: 60020
Research observation — independent review required
Identity or conditions: service subtype: detailed billing
Statute or rule: N.J.S.A. 54:32B-3(f)(1), N.J.S.A. 54:32B-2(cc)
Matrix references: 60030
Research observation — independent review required
Identity or conditions: service subtype: directory assistance
Statute or rule: N.J.S.A. 54:32B-3(f)(1), N.J.S.A. 54:32B-2(cc)
Matrix references: 60040
Research observation — independent review required
Identity or conditions: service subtype: nonrecurring charge
Statute or rule: N.J.S.A. 54:32B-2(oo)(1)(C)
Matrix references: 10070
Research observation — independent review required
Identity or conditions: service subtype: paging
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61325
Research observation — independent review required
Identity or conditions: service subtype: pay telephone
Statute or rule: N.J.S.A. 54:32B-3(f)(1)
Matrix references: 61340
Research observation — independent review required
Identity or conditions: service subtype: vertical service
Statute or rule: N.J.S.A. 54:32B-3(f)(1), N.J.S.A. 54:32B-2(cc)
Matrix references: 60050
Research observation — independent review required
Identity or conditions: service subtype: voice mail
Statute or rule: N.J.S.A. 54:32B-3(f)(1), N.J.S.A. 54:32B-2(cc)
Matrix references: 60060
Research observation — independent review required
Matrix references: 11015
Research observation — independent review required
Statute or rule: N.J.S.A. 54:32B-3(c)(2)
Matrix references: 40040
NJ Division of Taxation page states: 'P.L. 2024, c. 19 repealed N.J.S.A. 54:32B-8.21a, which established an annual Sales Tax Holiday... The annual Sales Tax Holiday will no longer occur and sellers should charge sales tax on all taxable items.' Statutory window and thresholds verified against the enacted law text (P.L. 2022, c.21) on the NJ Legislature site. Holiday was held only twice (2022, 2023) before repeal.
Calendar status: repealed
When: Annually, between 12:01 a.m. on the ninth day preceding the first Monday in September and 11:59 p.m. on the first Monday in September (Labor Day) — a 10-day window inclusive. Actual windows held: 2022-08-27 through 2022-09-05, and 2023-08-26 through 2023-09-04. No holiday occurred in 2024 or later.
Authority: N.J.S.A. 54:32B-8.21a, enacted by P.L. 2022, c.21; repealed by P.L. 2024, c.19 (signed June 28, 2024)
Purchaser restrictions: Items qualified only when 'sold to an individual purchaser for non-business use' during the exemption period
Program ended: 2024-06-28
Holiday logic must check the event window, item definition, price cap, transaction timing, local participation, exchanges, and rain checks—not simply turn off tax for an entire state.
The principal repository-tracked return is ST-50. The reviewed filing posture requires electronic filing rather than a mailed paper return.
How to file New Jersey sales tax: 2026 due dates, frequencies, and forms →
Marketplace-only filing relief depends on the state's account-level or informational requirements; it should not be assumed from transaction data alone.
Seller registration, nexus thresholds, zero-return obligations, facilitator certifications, and direct sales must be evaluated separately. Prophit keeps those facts attached to the return treatment instead of dropping marketplace transactions from the record.
The repository tracks New Jersey Sales Tax Resale Certificate and supports generation from reviewed fields. Certificate validity still depends on the purchaser, seller, claimed use, dates, signatures, and any state-specific acceptance conditions.
A certificate should be tied to the correct customer, seller, state, reason, product use, effective period, and transaction population, then monitored for expiration or changed facts.
Prophit currently structures New Jersey transaction data for worksheet for portal entry. Availability is kept separate from customer credentials, state acceptance, and direct transmission authority.
See how Prophit.ai compares to other options in the sales tax software buyer's guide.
Product availability varies by jurisdiction and customer configuration. Workflow support does not by itself establish registration, filing authority, credentials, agency acceptance, or tax advice.
This guide is grounded in the repository's reviewed filing, marketplace, certificate, and tax-authority records. Rules change; confirm the current source and effective period before acting.
Reviewed and current as of October 26, 2026
